Analysis of Success Factors in the Use of Audit Application in the Implementation of Audit Tasks at PT XYZ Using the DeLone & McLean

Cahya Priyadi; Tuga Mauritis

doi:10.59261/jequi.v8i4.422

Authors

Cahya Priyadi Universitas Bina Nusantara
Tuga Mauritis Universitas Bina Nusantara

DOI:

https://doi.org/10.59261/jequi.v8i4.422

Keywords:

DeLone & McLean, Application Audit, SmartPLS, Internal Audit, PT XYZ

Abstract

Background: The successful implementation of the Audit Management System (TeamMate and IDEA) in the Internal Audit Division of PT XYZ, an Indonesian financing company, depends on several factors. This study applies the DeLone & McLean (2003) Information Systems Success Model to assess System Quality, Information Quality, Service Quality, User Satisfaction, and Net Benefits.

Objective: This study aims to assess the factors associated with the successful implementation of the Audit Management System in PT XYZ’s Internal Audit Division.

Methods: The study used a quantitative design based on questionnaires administered to internal auditors. The population consisted of 95 active TeamMate users, including managers, supervisors, and audit staff. Using stratified random sampling, 85 respondents were determined through statistical power analysis for Partial Least Squares Structural Equation Modeling (PLS-SEM), assuming a medium effect size (0.15), 90% statistical power, a 5% significance level, and a maximum of four structural paths. Measurement items were adapted from validated information-systems research. A pilot test involving 15 TeamMate users was conducted to assess item clarity and response consistency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) in SmartPLS 3.

Results: System Quality and Service Quality significantly increase User Satisfaction. User Satisfaction also significantly contributes to Net Benefits, particularly through increased audit efficiency and improved reporting accuracy.

Conclusion: Continuous improvements in technical infrastructure, system quality, and support services are essential for strengthening user satisfaction and maximizing organizational benefits, thereby supporting sustainable digital audit transformation.

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